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THE GOVERNMENT

THE GOVERNMENT

DECREE No. 58/2000/ND-CP OF OCTOBER 24, 2000 AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT�S DECREE No. 16/CP OF MARCH 20, 1996 AND DECREE No. 54/1998/ND-CP OF JULY 21, 1998 ON SANCTIONING ADMINISTRATIVE VIOLATIONS IN THE FIELD OF STATE MANAGEMENT OVER CUSTOMS

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of September 30, 1992;

Pursuant to the Ordinance on Handling of Administrative Violations of July 6, 1995;

Pursuant to the Ordinance on Customs of February 20, 1990;

Pursuant to the Ordinance on Conclusion and Implementation of International Treaties of August 20, 1998;

At the proposal of the General Director of Customs,

DECREES:

Article 1.- To amend and supplement Clause 2 of Article 9b; Clause 5 of Article 11; Clause 5 and Clause 8 of Article 12a; Articles 31 and 32 of Decree No. 54/CP of July 21, 1998 and Articles 13 and 14 of Decree No. 16/CP of March 20, 1996, hereafter called Decree No. 54 and Decree No. 16 for short:

1. To add Point c to Clause 2, Article 9b of Decree No. 54 as follows:

c/ Exporting and/or importing baggages without permits as prescribed by law.

2. To add Point d to Clause 5, Article 11 of Decree No. 54 as follows:

d/ Acts of smuggling or illegally transporting across border goods or foreign exchange valued at VND 100,000,000 or more, or evading tax with an amount of VND 50,000,000 or more but there are not enough elements to constitute crimes.

3. To amend and supplement Clause 5, Article 12a of Decree No. 54 as follows:

- To amend Point d, Clause 5 of Article 12a as follows:

d/ Exporting and/or importing fake goods and/or articles of Vietnamese or foreign origin;

- To add Point k to Clause 5 of Article 12a as follows:

k/ Import goods which, as prescribed, require permits before a contract is signed, if no permits are produced for goods transported to border gates as prescribed by law, such goods shall be considered illegally imported and subject to sanctions as provided for at Point g, Clauses 5 and 7 of Article 12a.

4. To amend and supplement Clause 8, Article 12a of Decree No. 54 as follows:

- To amend and supplement the first paragraph of Clause 8, Article 12a as follows:

For the violations prescribed at Points a and b, Clause 3, Article 12a of Decree No. 54, if the goods are raw materials or supplies imported for exports processing or production, such violations shall be sanctioned according to the provisions in Clause 1, Article 12c of Decree No. 54; after the sanctioning decision is executed, the goods shall be further handled in strict accordance with the provisions at Points a, b, c, d, e, Clause 8, Article 12a of Decree No. 54.

- To add Point g to Clause 8 of Article 12a as follows:

g/ Not to administratively sanction acts of:

- Making false customs declaration, but there are not evidences of committing frauds or shirking the implementation of other State regulations on export and/or import, or it falls beyond the responsibility of customs declarer; in this case, the customs office shall adjust or supplement the declarations and complete other procedures.

- Making false customs declaration, but the actually imported goods quantity is smaller than declared; the declared tax amount is larger than or equal to the payable tax amount while having no intention to shirk the implementation of other State regulations on export and/or import.

- The declared quantity is at variance with the quantity of goods or articles prescribed at Point b, Clause 3, Article 12a of Decree No. 54/CP and Articles 13 and 14 of this Decree, with a value of under VND 10,000,000.

5. To amend and supplement Articles 13 and 14 of Decree No. 16 as follows:

Article 13.- Violations of the regulations on foreign exchange and/or gold upon one�s exit or entry but such violations are not serious enough to be examined for penal liability.

1. Upon exit:

A fine of between VND 1,000,000 and 4,000,000 for acts of failing to declare foreign exchange or gold as prescribed by law with a value equivalent to VND 10,000,000 or more.

2. Upon entry:

a/ A fine of between VND 500,000 and 2,000,000 for acts of over-declaring foreign exchange and/or gold with a value equivalent to between VND 10,000,000 and under VND 100,000,000.

b/ A fine of between VND 10,000,000 and 20,000,000 for acts of over-declaring foreign exchange and/or gold with a value equivalent to VND 100,000,000 or more.

c/ A fine of between VND 500,000 and 2,000,000 for acts of failing to declare foreign exchange or gold as provided for by law, with a value equivalent to VND 10,000,000 or more.

3. A fine of between VND 10,000,000 and VND 20,000,000 for acts prescribed in Clause 1 and Point c, Clause 2 of this Article, if such acts involve aggravating factors, or the amount of undeclared foreign currency(ies) is equivalent to VND 50,000,000 or more but such acts are not serious enough to be examined for penal liability.

After sanctioning under the provisions in Clause 1, Point c of Clause 2 and Clause 3 of this Article, if the amount of foreign currency(ies) has legitimate origin, it shall be returned; otherwise it shall be confiscated for the public fund.

Article 14.- Violations of the regulations on Vietnamese currency upon one�s exit and/or entry

1. Warning or a fine of between VND 200,000 and 1,000,000 for acts of failing to declare Vietnamese currency upon one�s exit or entry as prescribed by law, with a quantity of between VND 10,000,000 and 20,000,000.

2. A fine of between VND 1,000,000 and 4,000,000 for acts of failing to declare Vietnamese currency upon one�s exit or entry as provided for by law, with a quantity of between over VND 20,000,000 and 100,000,000.

After sanctioning under the provisions in Clauses 1 and 2 of this Article, if the money amount has legitimate origin, it shall be returned; otherwise it shall be confiscated for the public fund.

6. To amend and supplement Articles 31 and 32 of Decree No. 54 as follows:

Article 31.- Organizations and individuals subject to preventive measures against administrative violations prescribed in Articles 18, 19, 20, 21 and 22 or to administrative sanctions for acts prescribed in Decree No. 16 and Decree No. 54 on sanctioning administrative violations in the field of State management over customs may lodge their complaints to the agencies or persons that have issued administrative decisions or the agencies with persons committing administrative acts, when the complainants have grounds to believe that such decisions or acts are illegal, thus infringing upon their legitimate rights and interests.

Article 32.- Upon receiving complaints from organizations, individuals or their representatives at law, the persons competent to settle complaints shall have to base themselves on the Law on Complaints and Denunciations and relevant legal documents to settle them.

Article 2.-

1. This Decree takes effect 15 days after its signing. To annul the provisions in Articles 31 and 32 of Decree No. 54 and Articles 13 and 14 of Decree No. 16 on sanctioning administrative violations in the field of State management over customs.

2. In cases where an international treaty which Vietnam has signed or acceded to contains other provisions on sanctioning administrative violations, the provisions of such treaty shall apply.

The General Director of Customs shall have to guide the implementation of this Decree.

Article 3.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decree.

On behalf of the Government

Prime Minister
PHAN VAN KHAI